Key implementation point
Standard EU implementation; Croatia has limited MNE headquarters exposure.
Implementation detail
- 01 Croatia enacted the Multinational Group Profit Tax Act in line with the EU Directive.
- 02 Relatively small economy — limited number of large MNE headquarters.
- 03 Porezna uprava (Croatian Tax Administration) issued guidance.
Enacted legislation
Zakon o porezu na dobit multinacionalnih grupacija
Official sources & further reading
Track Croatia rules against your live MNE
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